transfers of financial assets

IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot
Ngày tải lên : 07/03/2014, 16:20
... characteristics of a inancial asset There are two classiications: at fair value and at amortised cost Classification of financial assets upon initial recognition Financial assets under IFRS 9: Financial assets ... risk of the underlying pool of instruments This condition would be met in respect of a tranche if, for example, in the event of the underlying pool of instruments losing 50% as a result of credit ... for Investment Funds Bifurcation of financial assets and financial liabilities IFRS currently does not permit bifurcation of inancial assets but requires bifurcation of embedded derivatives from inancial...
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In this issue: Fair value measurement of financial assets and financial liabilities pdf

In this issue: Fair value measurement of financial assets and financial liabilities pdf
Ngày tải lên : 23/03/2014, 11:20
... representative of fair value Financial assets and liabilities with offsetting positions in market risk(s) or credit risk IFRS 13 permits an exception to measure the fair value of a group of financial assets ... be the net risk position (group of financial assets and financial liabilities), whereas the unit of account determined under IAS 39 or IFRS would be an individual financial instrument © 2012 KPMG ... requires the use of bid prices for financial assets and ask prices for financial liabilities when they are available However, it allows entities that have assets and liabilities with offsetting market...
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Fi8000 Valuation of Financial Assets pot

Fi8000 Valuation of Financial Assets pot
Ngày tải lên : 29/03/2014, 03:20
... Estimation of Default Risk ☺The determinants of the bond default risk (the probability of bankruptcy) and debt quality ratings are based on measures of financial stability: ☺Ratios of earnings ... for time-toone of the bonds then the price sensitivity of that bond is also high: vs 2; vs The Use of Duration ☺ It is a simple summary statistic of the effective average maturity of the bond (or ... interest rate (required rate of return / cost of capital) than those of short-term bonds (compare two zero shortcoupon bonds with different maturities) ☺ Prices of high coupon-rate bonds are...
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IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx
Ngày tải lên : 30/03/2014, 03:20
... effective interest of 19,708 for the irst six months is calculated as: Amortised cost at the beginning of the period of 450,000 EIR of 4.3796% The amortised cost at the end of the period is calculated as: ... using the EIR method in the currency of denomination of the instrument Interest income is recorded in the functional currency at the rate of exchange at the date of the transaction, or at rates that ... a result of an impairment loss, interest income for assets at amortised cost is recognised thereafter using the rate of interest used to discount the future cash lows for the purpose of measuring...
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Instructions for Form 8938 (November 2012) Statement of Specified Foreign Financial Assets pot

Instructions for Form 8938 (November 2012) Statement of Specified Foreign Financial Assets pot
Ngày tải lên : 29/03/2014, 18:20
... Foreign Financial Assets, later Valuing specified foreign financial assets The value of a specified foreign financial asset for purposes of determining the total value of specified foreign financial ... filing a separate return of more than $200,000 on the last day of the tax year Specified Foreign Financial Assets Specified foreign financial assets include the following assets Financial accounts ... specified foreign financial assets in the amount of $55,000 on the last day of the tax year This is one-half of the value of the asset that you jointly own, $45,000, plus the entire value of the asset...
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Dictionary Of Financial And Business Terms (2)

Dictionary Of Financial And Business Terms (2)
Ngày tải lên : 05/10/2012, 08:22
... (sum of y)] [(n) (sum of (xx)) ]-[ (sum of x) (sum of x)] where: n = # of observations (36 months) x = rate of return for the S&P 500 Index y = rate of return for the fund 14 Dictionary of Financial ... beta of a stock is determined as follows: [(n) (sum of (xy)) ]-[(sum of x) (sum of y)] [(n) (sum of (xx)) ]-[(sum of x) (sum of x)] where: n = # of observations (24-60 months) x = rate of return ... annuities offer deferral of taxes with the option of withdrawing one's funds in the form of life annuity Deficit An excess of liabilities over assets, of losses over profits, or of expenditure over...
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Dictionary Of Financial And Business Terms

Dictionary Of Financial And Business Terms
Ngày tải lên : 05/10/2012, 08:22
... beta of a stock is determined as follows: [(n) (sum of (xy)) ]-[(sum of x) (sum of y)] [(n) (sum of (xx)) ]-[(sum of x) (sum of x)] where: n = # of observations (24-60 months) x = rate of return ... (sum of y)] [(n) (sum of (xx)) ]-[ (sum of x) (sum of x)] where: n = # of observations (36 months) x = rate of return for the S&P 500 Index y = rate of return for the fund 14 Dictionary of Finantial ... annuities offer deferral of taxes with the option of withdrawing one's funds in the form of life annuity Deficit An excess of liabilities over assets, of losses over profits, or of expenditure over...
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Dictionary of financial and business term

Dictionary of financial and business term
Ngày tải lên : 23/10/2012, 14:24
... beta of a stock is determined as follows: [(n) (sum of (xy)) ]-[(sum of x) (sum of y)] [(n) (sum of (xx)) ]-[(sum of x) (sum of x)] where: n = # of observations (24-60 months) x = rate of return ... (sum of y)] [(n) (sum of (xx)) ]-[ (sum of x) (sum of x)] where: n = # of observations (36 months) x = rate of return for the S&P 500 Index y = rate of return for the fund 14 Dictionary of Finantial ... annuities offer deferral of taxes with the option of withdrawing one's funds in the form of life annuity Deficit An excess of liabilities over assets, of losses over profits, or of expenditure over...
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The theory of financial intermediation: An essay on what it does (not) explain

The theory of financial intermediation: An essay on what it does (not) explain
Ngày tải lên : 24/10/2012, 09:11
... current theory of financial intermediation and real-world practice Our critical analysis of this theory leads to several building blocks of a new theory of financial intermediation Current financial ... with an amendment of the existing theory of financial intermediation The structure of this paper is as follows First, we introduce the foundations of the modern literature of financial intermediation ... existence of the very extensive regulation of financial intermediaries when they go into the dynamics of financial regulation.3 Thus, to summarize, according to the modern theory of financial...
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Tài liệu Chapter 2: Indicators of Financial Structure, Development, and Soundness ppt

Tài liệu Chapter 2: Indicators of Financial Structure, Development, and Soundness ppt
Ngày tải lên : 17/12/2013, 05:15
... growth of financial systems in many countries (number of institutions and size of assets) is financial liberalization, especially the softening of entry conditions for banks and other financial ... Types of pension plans Percentage of labor force covered by pensions Pension fund assets/ GDP (%) Pension fund assets/ total financial assets (%) Mortgage • Mortgage assets/ total financial assets ... to different segments of the financial sector Well-functioning financial systems should offer a wide range of financial services and products from a diversified set of financial intermediaries...
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Dictionary of financial and business terms

Dictionary of financial and business terms

Ngày tải lên : 18/12/2013, 09:12
... beta of a stock is determined as follows: [(n) (sum of (xy)) ]-[(sum of x) (sum of y)] [(n) (sum of (xx)) ]-[(sum of x) (sum of x)] where: n = # of observations (24-60 months) x = rate of return ... (sum of y)] [(n) (sum of (xx)) ]-[ (sum of x) (sum of x)] where: n = # of observations (36 months) x = rate of return for the S&P 500 Index y = rate of return for the fund 14 Dictionary of Finantial ... annuities offer deferral of taxes with the option of withdrawing one's funds in the form of life annuity Deficit An excess of liabilities over assets, of losses over profits, or of expenditure over...
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Tài liệu The and Social EffEconomic ects of Financial Liberalization: A Primer for Developing Countries pdf

Tài liệu The and Social EffEconomic ects of Financial Liberalization: A Primer for Developing Countries pdf
Ngày tải lên : 23/12/2013, 13:15
... the capital account of the balance of payments, there is a wide range of possibilities and methods of regulation or direction of capital flows There is already a large set of controls which have ... attributable to an excessive growth of money supply relative to an exogenously given “real rate of growth of output” and can be moderated by reducing the rate of growth of money supply These postulates ... (measured by the ratio of financial to real wealth) and increased financial intermediation (measured by the share of financial assets of financial institutions in total financial assets) need not be,...
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User’s perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies

User’s perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies

Ngày tải lên : 25/12/2013, 15:10
... Phương pháp nghiên cứu khoa học “User’s perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies” thật cần thiết Đọc nghiên...
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Fundamentals of financial management

Fundamentals of financial management

Ngày tải lên : 27/12/2013, 11:30
... Introduction to Financial Management An Overview of Financial Management Fundamental Concepts in Financial Management Time Value of Money Financial Statements, Cash Flow, and Taxes Analysis of Financial ... An Overview of Financial Management Fundamental Concepts in Financial Management Chapter Time Value of Money Chapter Financial Statements, Cash Flow, and Taxes Chapter Analysis of Financial Statements ... Fundamentals of Financial Management Eleventh Edition Eugene F Brigham University of Florida Joel F Houston University of Florida Fundamentals of Financial Management, Eleventh...
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an economic analysis of financial structure

an economic analysis of financial structure

Ngày tải lên : 05/01/2014, 16:56
... finance Financial intermediaries are the most important source of external funds Eight Basic Facts About Financial Structure III The financial system is among the most heavily regulated sectors of ... Financial Intermediation Asymmetric Information Conflicts of Interest • Conflicts of Interest is a type of moral hazard problem caused by economies of scope • Arise when an institution has multiple objectives ... impermissible audit Conflicts of Interest: Remedies II • Sarbanes-Oxley Act of 2002 (cont’d) – Beefs up criminal charges for white-collar crime and obstruction of official investigations – Requires...
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banking and the management of financial institutions

banking and the management of financial institutions

Ngày tải lên : 05/01/2014, 16:57
... Equity Multiplier : the amount of assets per dollar of equity capital Assets EM = Equity Capital net profit after taxes net profit after taxes assets = x equity capital assets equity capital ROE = ... Assets :net profit after taxes per dollar of assets net profit after taxes assets Return on Equity :net profit after taxes per dollar of equity capital net profit after taxes ROE = equity capital ... Where: Dura = average duration of assets L = market value of liabilities A = market value of assets Durl = average duration of liabilities Duration Analysis IV The impact of the interest rate change...
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Tài liệu The Journal Of Financial And Quantitative Analysis - The Predictive Power Of Stock Market Indicators (Pdf) docx

Tài liệu The Journal Of Financial And Quantitative Analysis - The Predictive Power Of Stock Market Indicators (Pdf) docx
Ngày tải lên : 17/01/2014, 03:20
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Tài liệu Fundamentals of Financial Management (2003) Chapter 12-16 pdf

Tài liệu Fundamentals of Financial Management (2003) Chapter 12-16 pdf
Ngày tải lên : 20/01/2014, 18:20
... projects require assets, and asset purchases represent negative cash flows Even though the acquisition of assets results in a cash outflow, accountants not show the purchase of fixed assets as a deduction ... each year throughout the life of the asset Note that the full costs of fixed assets include any shipping and installation costs When a firm acquires fixed assets, it often must incur substantial ... Other Parts of the Firm: Externalities Externalities Effects of a project on cash flows in other parts of the firm Cannibalization Occurs when the introduction of a new product causes sales of existing...
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Tài liệu The Economic and Social Effects of Financial Liberalization: A Primer for Developing Countries pptx

Tài liệu The Economic and Social Effects of Financial Liberalization: A Primer for Developing Countries pptx
Ngày tải lên : 20/01/2014, 19:20
... dòng vốn p g ị g y g Các trung gian tài giảm chi phí giao dịch nào? Tạo kinh tế quy mơ (economies of scale) 2 Phát triển nghiệp vụ chun mơn làm giảm chi phí giao dịch (Puzzle 3) Copyright © 2000 ... problem” Quy định phủ gia tăng chất lượng thơng tin — Giải thích Puzzle Phát triển trung gian tài (Financial intermediation) A Giống giải pháp vấn đề tượng trái chanh phát triển hệ thống người mơi...
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Tài liệu Essentials of financial analysis doc

Tài liệu Essentials of financial analysis doc
Ngày tải lên : 25/01/2014, 09:20
... ratio of a company A nalyzing Profitability Any analysis of profitability would have to begin with a discussion of what profit is, where one can find it reported, and how one can measure it Profit ... chapter provides an overall view of the information typically provided in financial statements A Tour of the Financial Statements We chose the financial statements of The Coca-Cola Company because ... companies Purchases of investments and other assets Proceeds from disposals of investments and other assets Purchases of property, plant and equipment Proceeds from disposals of property, plant...
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